财政部、国家税务总局关于广播电视事业单位2004年度广告收入和有线收视费收入所得税处理问题的通知
财政部、国家税务总局
财政部、国家税务总局关于广播电视事业单位2004年度广告收入和有线收视费收入所得税处理问题的通知
财税[2005]92号
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局，地方税务局：
近接国家广播电影电视总局《关于广播电视事业单位缴纳企业所得税有关问题的函》[(2004)广发计字1305号]，经研究，现将广播电视事业单位有关企业所得税处理问题明确如下：
为支持广播电视事业发展，对广播电视事业单位取得的广告收入和有线收视费收入在2004年底前继续执行《国家税务总局关于广播电视事业单位征收企业所得税若干问题的通知》(国税发[2001]15号)第三条第二款的规定，即对广播电视事业单位取得的广告收入和有线收视费收入，在2004年底前暂不作为企业所得税的应纳税收入。广播电视事业单位应对广告收入和有线收视费收入加强管理，全部用于发展广播电视事业，不得挪作他用。
请遵照执行。
财政部 国家税务总局
二○○四年五月三十日
《关于外商投资民用航空业有关政策的通知》若干问题的解释的通知(附英文)
中国民用航空总局 等
《关于外商投资民用航空业有关政策的通知》若干问题的解释的通知(附英文)
中国民航总局、对外贸易经济合作部
《关于外商投资民用航空业有关政策的通知》（以下简称《通知》）的颁布，是我国扩大对外开放的又一重大举措。为了使该《通知》得到正确理解和贯彻执行，现对《通知》若干问题解释如下：
一、关于《通知》第一项第一点允许外商投资建设机场的范围问题，对飞行区的投资，除包括跑道、滑行道、停机坪外，还包括助航灯光。
二、关于投资问题，《通知》第一项第二点内“中方投资在51％以上”与该项第一点后半句“中方出资应在企业注册资本中占51％以上”的含义相同，均指中方出资在企业注册资本中所占的比例。
三、关于出资比例问题
《通知》第一项第一点机场飞行区单项建设、或者与该项第二点所列配套项目中的任一项或多项一起建设或机场整体建设设立中外合资或中外合作企业时，中方出资均应占企业注册资本的51％以上，董事长、总经理由中方人员担任；
《通知》第一项第二点候机楼单项建设，或与该项所列配套项目中的任一项或多项一起建设设立中外合资或中外合作企业时，中方出资均应占企业注册资本的51％以上，董事长、总经理由中方人员担任；
《通知》第一项第二点外商投资民用机场飞行区设立的中外合资企业、中外合作企业为了扩大经营范围从事该项所列配套项目的经营而需要增加投资时，中方出资仍须占该企业注册资本的51％以上，并按规定程序报批。
四、关于《通知》第二项所述“外商投资设立航空运输企业”，是指外商投资现有的航空运输企业，须按外商投资企业设立的条件进行审批，并不是另设立新的航空运输企业。根据国务院去年关于暂停审批成立新的航空公司的决定，目前只允许外商投资现已依法设立的航空运输企业。
五、关于《通知》第二项第二点互相参股问题，是指中外航空运输企业在对等的条件下相互持有对方的股份，以便在市场经营上进行有效的合作，相互都不派员进入对方的管理层参与具体的经营管理。
六、关于《通知》第二项第三点所述选择一、二家航空运输企业进行试点问题。经批准现正在进行股份制改造试点并准备到境外上市的中国东方、南方航空公司属于本通知试点范围。增加新的试点企业，由民航总局另行决定并予以公布。
七、关于外商在航空运输企业的投资比例，外商以本规定的任何方式投资中国的航空运输企业，其在该航空运输企业的注册资本或实收资本中所占比例均不得超过35％，其代表在董事会的表决权不得超过25％，在股东会或股东大会的表决权也不得超过25％。
八、关于《通知》第二项第六点所述“国内同类企业”，是指现有的非外商投资的国内航空运输企业；所谓“各项税收”，主要是指在航空器和航空器材进口关税、企业所得税等方面，两者享受同等待遇，以创造平等竞争的环境。
九、关于农林业通用航空，《通知》第三项规定外商可以投资农林业通用航空企业，农林业航空以外的其他通用航空企业不在允许外商投资的范围。
十、《通知》第五项内所谓“依法”，是指依据国家法律、行政法规、民航总局规章及有关规定。
十一、台湾、香港、澳门的公司、企业和其他经济组织或者个人投资或参股大陆的民用航空企业，也参照本解释执行。
Interpretation of the General Administration of Civil Aviation ofChina of Certain Issues of the Notice Concerning Relevant Policieslicences on Foreign Investment in Civil Aviation
(Promulgated on October 25, 1994)
Whole document
Interpretation of the General Administration of Civil Aviation of China of
Certain Issues of the Notice Concerning Relevant Policies licences on
Foreign Investment in Civil Aviation
(Promulgated on October 25, 1994)
The promulgation of the Notice Concerning Relevant Policies on Foreign
Investment in Civil Aviation (hereinafter referred to as the Notice) is
another fundamental move of our country to further open to the outside
world. In order to ensure the correct comprehension and implementation of
the Notice, an interpretation on certain issues with regard to the Notice
is hereby made as follows:
1. On the issue of the scope in which foreign investors may invest in
the construction of airports, the investment in the flying areas shall
include that for flight assisting light in addition to the runway, taxiway
and parking apron as stipulated in Item 1, Section 1 of the Notice.
2. On the issue of investment, "capital contribution from the Chinese
side shall constitute more than fifty-one per cent" in Item 2, Section 1
means the same as "with the Chinese capital investment constituting more
than fifty-one per cent of the enterprise's registered capital" in the
second half of Item 1, referring to the rate of the Chinese capital
contribution to the enterprise's registered capital.
3. On the issue of investment ratio
In establishing Chinese-foreign equity joint ventures or cooperative
joint ventures for single construction of airport flying areas as provided
for in Item 1, Section 1 of the Notice or for joint construction of any
one or more of the auxiliary projects as listed in Item 2 of the same
section, or for a comprehensive construction of an airport, the Chinese
capital contribution shall, in any case, constitute more than fifty-one
per cent of the enterprise's registered capital, and the offices of
chairman of the board of directors and of general manager shall be assumed
by personnel from the Chinese side.
In Chinese-foreign equity joint ventures or cooperative joint ventures
for single construction of the terminal building as provided for in Item
2, Section 1 of the Notice or for joint construction of any one or more of
the auxiliary projects listed in the section, the Chinese capital
contribution shall, in any case, constitute more than fifty-one per cent
of the enterprise's registered capital, and the offices of chairman of the
board of directors and of general manager shall be assumed by personnel
from the Chinese side.
Where Chinese-foreign equity joint ventures or cooperative joint
ventures established for foreign investment in civil airport flying areas
as provided for in Item 2, Section 1 of the Notice need to increase the
investment amount to enlarge the business scope and engage in the
operation of the auxiliary projects as listed in the item, the Chinese
capital contribution shall also constitute more than fifty-one per cent of
the enterprise's registered capital, and an application shall be submitted
for approval in light of the regulated procedure.
4. "Foreign investment in establishment of air transport enterprises"
stated in Section 2 of the Notice refers to the investment made by foreign
investor (s) in the air transport enterprises already established, which
shall be examined and approved in the same way as the establishment of an
enterprise with foreign investment and the conditions for such an
enterprise shall be fulfilled, but does not mean the establishment of a
new air transport enterprise. According to the State Council decision on
temporarily ceasing to examine and approve establishment of new airline
companies, foreign investors may only make investments in the air
transport enterprises already legally established.
5. The issue of "jointly holding shares" stated in Item 2, Section 2
of the Notice means that Chinese air transport enterprises and foreign air
transport enterprises may, on the condition of reciprocity, jointly hold
each other's shares and effectively cooperate in market operation, with no
personnel from one side to the other side's managing circle for
participation in management control.
6. On the issue of "choosing one or two air transport enterprises as
experimental units" as stated in Item 3, Section 2 of the Notice, the
China East Airlines and the China South Airlines that are carrying out the
experimental reform of stock system and getting ready for listing outside
China are, after approval, among the experimental units put forward in the
Notice. An increasing of the experimental units shall be subject to
otherwise decision and announcement of the General Administration of Civil
Aviation of China.
7. On the issue of the foreign investment in an air transport
enterprise, if a foreign investor invests in an air transport enterprise
in any of the forms stipulated in these Regulations, the proportion of his
investment or the capital actually paid in the registered capital of an
air transport enterprise shall not exceed thirty-five per cent, his
deputy's right to vote shall not exceed twenty-five per cent of that of
the board of directors, and his right to vote in the shareholders'
conference or shareholders' meeting shall not exceed twenty-five per cent
either.
8. "Home enterprises of the same kind" as stated in Item 6, Section 2
of the Notice refers to the existing local air transport enterprises with
no foreign investment. And "all items of tax" mainly refers to the import
duties of aircrafts, air material, enterprise income tax, etc. in which
two kinds of enterprises with and without foreign investment shall enjoy
equal treatment so as to ensure them an equal competition environment.
9. In terms of the general-purpose agriculture and forestry aviation,
Section 3 of the Notice states that foreign investors may invest in
general-purpose agricultural and forestrial airline enterprises only.
General-purpose airline enterprises other than agricultural and forestial
airline enterprises are outside the scope of foreign investment.
10. "According to law" as stated in Section 5 of the Notice means
"according to" the State laws administrative regulations, rules of the
General Administration of Civil Aviation of China and other relevant
stipulations.
11. If a company, enterprise or other economic organization or
individual from Taiwan, Hong Kong or Macao invests in or participates in
holding shares of a civil aviation enterprise on the mainland, matters
shall be handled under this Interpretation.
1994年10月25日
